Western Australia
Land Tax Act 2002
As at 05 Feb 2010 Version 02-a0-00
Extract from www.slp.wa.gov.au, see that website for further information
Land Tax Act 2002Contents
Reprinted under the Reprints Act 1984 as
at 5 February 2010
Western Australia
Land Tax Act 2002
CONTENTS
1. Short title 1
2. Commencement 1
3. Relationship with other Acts 1
4. Meaning of terms 1
5. Imposition of land tax 2
Notes
Compilation table 7
As at 05 Feb 2010 Version 02-a0-00 page i
Extract from www.slp.wa.gov.au, see that website for further information
Land Tax Act 2002s. 5
Reprinted under the Reprints Act 1984 as
at 5 February 2010
Western Australia
Land Tax Act2002
An Act to impose land tax.
1. Short title
This Act may be cited as the Land Tax Act20021.
2. Commencement
This Act comes into operation on the day on which the Taxation Administration Act2003 comes into operation1.
3. Relationship with other Acts
The Land Tax Assessment Act2002 and the Taxation Administration Act2003 are to be read with this Act as if they formed a single Act.
4. Meaning of terms
The Glossaries at the end of the Taxation Administration Act2003 and the Land Tax Assessment Act2002 define or affect the meaning of some of the words and expressions used in this Act and also affect the operation of other provisions.
5. Imposition of land tax
Landtax is imposed at the rates shown in the table to this section for the relevant financial year according to the value of the land referred to in the table.
Table1: Land tax rates for 2002/03
Unimproved valueof the land /
/ Exceeding
($) / Not exceeding
($) / Rate of land tax /
0 / 50000 / Nil
50000 / 100000 / $75.00 + 0.15 cent for each $1 in excessof $50000
100000 / 190000 / $150.00 + 0.25 cent for each $1 in excess of $100000
190000 / 325000 / $375.00 + 0.45 cent for each $1 in excess of $190000
325000 / 550000 / $982.50 + 0.80 cent for each $1 in excess of $325000
550000 / 850000 / $2782.50 + 1.20 cents for each $1 in excess of $550000
850000 / 1250000 / $6382.50 + 1.60 cents for each $1 in excess of $850000
1250000 / 2000000 / $12782.50 + 2.00 cents for each $1 in excess of $1250000
2000000 / 5000000 / $27782.50 + 2.30 cents for each $1 in excess of $2000000
5000000 / $96782.50 + 2.50 cents for each $1 in excess of $5000000
Table2: Land tax rates for 2003/04
Unimproved valueofthe land
Exceeding
($) / Not exceeding
($) / Rate of land tax
0 / 50000 / Nil
50000 / 190000 / $75.00 + 0.15 cent for each $1 in excessof $50000
190000 / 550000 / $285.00 + 0.45 cent for each $1 in excess of $190000
550000 / 2000000 / $1905.00 + 1.76 cents for each $1 in excess of $550000
2000000 / 5000000 / $27425.00 + 2.30 cents for each $1 in excess of $2000000
5000000 / $96425.00 + 2.50 cents for each $1 in excess of $5000000
Table3: Land tax rates for 2004/05
Unimproved valueof the land
Exceeding ($) / Not exceeding ($) / Rate of land tax
0 / 100000 / Nil
100000 / 220000 / $150.00 + 0.15 cent for each $1 in excess of $100000
220000 / 570000 / $330.00 + 0.45 cent for each $1 in excess of $220000
570000 / 2000000 / $1905.00 + 1.76 cents for each $1 in excess of $570000
2000000 / 5000000 / $27073.00 + 2.30 cents for each $1 in excess of $2000000
5000000 / $96073.00 + 2.50 cents for each $1 in excess of $5000000
Table4: Land tax rates for 2005/06
Unimproved valueof the land
Exceeding ($) / Not exceeding ($) / Rate of land tax
0 / 130000 / Nil
130000 / 290000 / 0.15 cent for each $1 in excess of $130000
290000 / 750000 / $240.00 + 0.45 cent for each $1 in excess of $290000
750000 / 2000000 / $2310.00 + 1.62 cents for each $1 in excess of $750000
2000000 / 5000000 / $22560.00 + 2.30 cents for each $1 in excess of $2000000
5000000 / $91560.00 + 2.50 cents for each $1 in excess of $5000000
Table5: Land tax rates for 2006/07
Unimproved valueof the land /
Exceeding ($) / Not exceeding ($) / Rate of land tax /
0 / 150000 / Nil
150000 / 390000 / 0.15 cent for each $1 in excess of $150000
390000 / 875000 / $360.00 + 0.45 cent for each $1 in excess of $390000
875000 / 2000000 / $2542.50 + 1.62 cents for each $1 in excess of $875000
2000000 / 5000000 / $20767.50 + 2.30 cents for each $1 in excess of $2000000
5000000 / $89767.50 + 2.50 cents for each $1 in excess of $5000000
Table6: Land tax rates for 2007/08
Unimproved valueof the land /
Exceeding ($) / Not exceeding ($) / Rate of land tax /
0 / 250000 / Nil
250000 / 875000 / 0.15 cent for each $1 in excess of $250000
875000 / 2000000 / $937.50 + 0.75 cent for each $1 in excess of $875000
2000000 / 5000000 / $9375.00 + 1.30 cents for each $1 in excess of $2000000
5000000 / 10000000 / $48375.00 + 1.55 cents for each $1 in excess of $5000000
10000000 / $125875.00 + 2.30 cents for each $1 in excess of $10000000
Table7: Land tax rates for 2008/09
Unimproved valueof the land / Rate of land tax /
Exceeding
($) / Not exceeding
($) /
0 / 300000 / Nil
300000 / 1000000 / 0.09 cent for each $1 in excess of $300000
1000000 / 2200000 / $630 + 0.47 cent for each
$1 in excess of $1000000
2200000 / 5500000 / $6270 + 1.22 cents for each $1 in excess of $2200000
5500000 / 11000000 / $46530 + 1.46 cents for each $1 in excess of $5500000
11000000 / $126830 + 2.16 cents for each $1 in excess of $11000000
Table8: Land tax rates for 2009/10 andsubsequentfinancialyears
Taxable value of the land / Rate of land tax /Exceeding ($) / Not exceeding ($)
0 / 300000 / Nil
300000 / 1000 000 / 0.09 cent for each $1 in excess of $300000
1000 000 / 2200 000 / $630 + 0.47 cent for each $1 in excess of $1000 000
2200 000 / 5500 000 / $6270 + 1.22 cents for each $1 in excess of $2200 000
5500 000 / 11000 000 / $46530 + 1.46 cents for each $1 in excess of $5500 000
11000 000 / $126830 + 2.16 cents for each $1 in excess of $11000000
[Section5 amended by No. 41 of 2003 s.4; No.11 of 2004 s.4; No. 83 of 2004 s.4; No. 10 of 2005 s.4; No.31 of 2006 s.18; No. 12 of 2007 s.4; No.30 of 2008 s.10; No. 3 of 2009 s.4; No. 19 of 2009 s.15.]
page 11
Land Tax Act 2002Notes
1 This reprint is a compilation as at 5 February 2010 of the Land Tax Act 2002 and includes the amendments made by the other written laws referred to in the following table2, 3. The table also contains information about any reprint.
Compilation table
Short title / Number and year / Assent / Commencement /Land Tax Act2002 / 51 of 2002 / 20Mar2003 / 1Jul2003 (see s.2 and Gazette 27Jun2003 p.2383)
Business Tax Review (Taxing) Act2003 Pt.2 / 41 of 2003 / 30Jun2003 / 1Jul2003 (see s.2)
Revenue Laws Amendment Act2004 Pt. 2 / 11 of 2004 / 29Jun2004 / 1Jul2004 (see s.2(2))
Revenue Laws Amendment (Tax Relief) Act (No.2)2004 Pt.2 / 83 of 2004 / 8Dec2004 / 8Dec2004 (see s.2)
Revenue Laws Amendment Act (No. 3) 2005 Pt. 2 / 10 of 2005 / 29Aug2005 / 1Jul2005 (see s.2(2))
Reprint 1: The Land Tax Act2002 as at 4 Nov 2005 (includes amendments listed above)
Revenue Laws Amendment Act2006 Pt.3 / 31 of 2006 / 4 Jul 2006 / 1Jul2006 (see s.2(5))
Revenue Laws Amendment (Taxation) Act2007 Pt. 2 / 12 of 2007 / 29 Jun 2007 / 30 Jun 2007 (see s. 2(b))
Revenue Laws Amendment Act 2008 Pt.3 / 30 of 2008 / 27Jun 2008 / 1Jul2008 (see s.2(1)(c)(i))
Revenue Laws Amendment Act2009 Pt.2 / 3 of 2009 / 14May2009 / 1Jul2008 (see s.2(b))
Revenue Laws Amendment (Taxation) Act2009 Pt.3 / 19 of 2009 / 16 Sep 2009 / 1 Jul 2009 (see s. 2(b)(ii))
Reprint 2: The Land Tax Act2002 as at 5Feb 2010 (includes amendments listed above)
2 Under the Commonwealth Places (Mirror Taxes Administration) Act 1999 (W.A.) s.7, this Act is to be read and construed with certain modifications. The Commonwealth Places (Mirror Taxes Administration) Regulations 2007 (W.A.) r.14and Pt. 3 Div. 1 prescribe particular modifications and read as follows:
1. Citation
These regulations are the Commonwealth Places (Mirror Taxes Administration) Regulations2007.
2. Commencement
These regulations come into operation on the day on which the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 comes into operation.
3. When certain modifications have effect
(1) The modifications prescribed in Part2, Part3, Part5, Part6 Division2 and Part7 have effect on and from 1July2003.
(2) The modifications prescribed in Part4 have effect on and from 9April2006 and prevail over the modifications in the Commonwealth Places (Mirror Taxes Administration) Regulations2002 Part5 to the extent of any inconsistency.
Note: Modifications prescribed for the purposes of section7(2) of the Act may be expressed to take effect from a date that is earlier than the date on which the modifications are published in the Gazette, see section7(3) of the Act.
4. Modification of State taxing laws
(1) For the purposes of section7(2) of the Act, each State taxing law is taken to be modified to the extent necessary to give effect to subregulation(2).
(2) If—
(a) a State taxing law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding applied law also applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction; and
(b) a person is required or permitted, or could be required or permitted, to take an action under both the State taxing law and the corresponding applied law in relation to the event, state of affairs or transaction; and
(c) the person has taken the action in accordance with the corresponding applied law; and
(d) the Commissioner of State Revenue has sufficient information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the State taxing law or the corresponding applied law or both, as the case requires,
then—
(e) the person is not required to take the action under the State taxing law; and
(f) the Commissioner may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the State taxing law in relation to the event, state of affairs or transaction.
(3) The particular modifications set out in these regulations of certain State taxing laws have effect for the purposes of section7(2) of the Act.
Part 3—Land tax
Division 1—The Land Tax Act2002
13. Modification of the Land Tax Act2002
This Division sets out modifications of the Land Tax Act2002 in its application as a law of Western Australia.
14. Section4A inserted
After section4 the following section is inserted—
“
4A. Application of Act in nonCommonwealth places
(1) In this Act, unless the contrary intention appears—
(a) a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and
(b) a reference to the Land Tax Assessment Act2002 is to be read as a reference to that Act in its application as a law of Western Australia.
(2) This Act is to be read with the applied Land Tax Act as a single body of law.
”.
3 Under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s.6(4), this Act has effect subject to any modifications under s. 8. Under s. 8(2) of that Act the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 (Commonwealth) has been made and cl.1-5 and Pt. 3 Div. 1 of it read as follows:
1. Citation
This notice is the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007.
2. Commencement
This notice comes into operation on the day after the day on which it is registered under the Legislative Instruments Act2003 of the Commonwealth.
3. When certain modifications have effect
(1) The modifications prescribed in Part2, Part3, Part5, Part6 Division2 and Part7 have effect on and from 1July2003.
(2) The modifications prescribed in Part4 have effect on and from 9April2006 and prevail over the modifications in the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002 Part5 to the extent of any inconsistency.
Note: Modifications prescribed in a notice under section8 of the Act may be expressed to take effect from a date that is earlier than the date on which the modifications are published in the Commonwealth of Australia Gazette, see section8(5) of the Act.
4. Definitions
Inthis notice—
applied WA law means the provisions of a State taxing law of Western Australia that apply or are taken to have applied in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;
Commissioner of State Revenue means the Commissioner of State Revenue of Western Australia appointed in accordance with the Taxation Administration Act2003 section6 of Western Australia;
Commonwealth Mirror Taxes Act means the Commonwealth Places (Mirror Taxes) Act1998 of the Commonwealth.